Property Classification Appeal

Notice of Reclassification of Residential Property

If you have received the Notice of Reclassification of Residential Property from the Assessor's Office, and this is your primary residence, you may appeal the reclassification (click here for a fillable form). The criteria for distinguishing primary residence is defined in A.R.S. §42-12053. You have until April 4, 2018 (30 days from the date of the Reclassification notice), to submit your reclassification appeal, by submitting the form along with proof of residency to the address below. For more information regarding the appeal procedures, please contact the Office of the Clerk of the Board at 602-506-3766.

Proof of Residency supporting documentation is satisfied with ONE of the following:

Copy of a portion of your last Income Tax Return showing your address (please do not send entire form - only name and address section)

Copy of current Utility Bill showing property address and mailing address (must be the same address)

Copy of Driver's License - Must show occupant's name and the property address

Copy of Motor Vehicle Registration - Must show occupant's name and the property address

Copy of Voter Registration Card - Must show occupant's name and the property address

Qualifying Family Member

is defined as:

Child-in-law or parent-in-law

Natural or adopted sibling

Owner's natural or adopted child or descendant of the owner's child

Parent or ancestor of the owner's parent

Stepchild or stepparent

Submit the appeal form along with the proof of residency documentation to the Clerk of the Board's Office at:

Another Option to Appeal Through the Assessor's Office

If both the Reclassification and Penalty appeal processes have closed with the Board of Supervisor's Office, you have the option to submit a Taxpayer Notice of Claim form with the Assessor's Office if you feel that your property does meet the qualifications to be classified as a primary residence* or primary residence with a qualifying family member** residing in the property.

To expedite the processing of your Taxpayer Notice of Claim form, please submit one of the following supporting documents with your completed form:

Copy of a Portion of Your Last Income Tax Return Showing Your Address - Please do not send entire form - only name and address section

Current Utility Bill Showing Property Address and Mailing Address - Must be the same address

Driver's License - Must show occupant's name and the property address

Motor Vehicle Registration - Must show occupant's name and the property address

Voter Registration Card - Must show occupant's name and the property address

Official Change of Mailing Address With the Maricopa County Assessor

If notices regarding reclassification did not come to your current mailing address and you wish to change your official mailing address, please contact the Maricopa County Assessor’s Office at: 602-506-3406, or visit their website.